Feasibility Slaughter House - Punjab 2011

7/25/2019 Feasibility Slaughter House - Punjab 2011

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Pre-Feasibility Study

ABATTOIR

(Slaughter House)

Updated: July 2011

Source: SMEDA

Punjab Board of Investment & Trade

23- Aikmen Road, GOR 1, LahoreT: 0429-9205201-6

W: www.pbit.gop.pk


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Disclaimer

The purpose and scope of this information memorandum is to introduce the subject matter

and provide a general idea and information on the said area. All the material included in

this document is based on data/information gathered from various sources and is based on

certain assumptions. Although, due care and diligence has been taken to compile this

document, the contained information may vary due to any change in any of the concerned

factors, and the actual results may differ substantially from the presented information.

PBIT does not assume any liability for any financial or other loss resulting from this

memorandum in consequence of undertaking this activity. Therefore, the content of this

memorandum should not be relied upon for making any decision, investment or otherwise.

The prospective user of this memorandum is encouraged to carry out his/her own duediligence and gather any information he/she considers necessary for making an informed

decision.

The content of the information memorandum does not bind PBIT in any legal or other

form.


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Pre-Feasibility Study Abattoir (Slaughterhouse)

1 INTRODUCTION ... .......................................................................................... .5

1.1 THE CONCEPT OF SLAUGHTER INISLAM... .................................................... ..5

2 PROJECT BRIEF ... ............................................................................................. .6

2.1 PROJECTBRIEF... ....................................................................................... ...6

2.2 PROJECT SCOPE... ....................................................................................... ..6

3 CURRENT INDUSTRY STRUCTURE ............................................................... ...6

3.1 EXPORT OFMEAT... .................................................................................... ..73.2 MEATMARKETS... ........................................................................................ .8

3.3 OPPORTUNITYRATIONALE... ......................................................................... .83.4 PER CAPITAAVAILABILITY OF MEAT... ....................................................... ...9

4 THE CURRENT SLAUGHTERING PRACTICES... ..9

4.1 PUBLIC SECTOR... ....................................................................................... ..94.2 PRIVATE SECTORMODERNABATTOIRS... .................................................... .10

5 MARKETING... .10

6 CAPACITY... ................................................................................................... .11

6.1 PRODUCTMIX... ....................................................................................... ..12

7 PREMISES AND SITE FOR SLAUGHTERHOUSE... ....................................... .13

7.1 SLAUGHTERHOUSEPREMISES... .................................................................. .13

7.2 SITE SELECTION... ..................................................................................... ...137.3 LAND ANDBUILDING... ............................................................................... .13

7.4 MATERIALS FOR CONSTRUCTION AND INSTALLATION ... .............................. .148 OPERATIONAL PROCESSES ... ..14

8.1 LAIRAGE... ................................................................................................. .14

8.2 SLAUGHTERING... ..................................................................................... ...148.3 BLEEDING... ............................................................................................. ..158.4 SKINNING... ............................................................................................. ...15

8.5 EVISCERATING... ....................................................................................... ..15

8.6 POST-MORTEMINSPECTION... ..................................................................... .158.7 RIGORMORTIS PROCESS... ......................................................................... ..158.8 PROCESSFLOW OF SLAUGHTERHOUSE... .................................................. ...16

9 HUMAN RESOURCE REQUIREMENTS ... ..................................................... ..17

10 FACILITIES, EQUIPMENTS AND TOOLS ... ..................................... ..17

10.1 WATER ANDDRAINAGE... .......................................................................... ...1710.2 LIGHTING AND VENTILATION... ................................................................... .18

10.3 EQUIPMENT... .......................................................................................... ...1810.4 SLAUGHTERING TOOLS... ............................................................................ .20

10.4.1 Skinning Knife... .............................................................................. ...21

10.4.2 Meat Saw... ....................................................................................... .2110.4.3 Meat Chop:... .................................................................................... .21

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10.4.4 Spreader:... ....................................................................................... .2110.4.5 Grinding and Honing Stones:... ........................................................ .21

10.4.6 Steel:... ............................................................................................. ..2110.4.7 Meat Tree/Hooks: ... ....................................................................... ...21

10.5 VAN... ....................................................................................................... ..2210.6 RAWMATERIAL... ...................................................................................... ..22

11 REGULATIONS... .23

11.1 REGISTRATION ... ....................................................................................... .2311.2 TAXATION... .............................................................................................. ..23

11.3 LAWS... .................................................................................................... ...23

12 PROJECT ECONOMICS... ...24

12.1 PROJECT COST... ...................................................................................... ..24

13 FINANCIAL ANALYSIS... ........................................................................ .25

13.1 PROJECTEDBALANCE SHEET... ................................................................... .2513.2 PROJECTEDPROFIT &LOSS STATEMENT... ................................................ ...26

PROJECTED CASHFLOW STATEMENT... ................................................................... .27

14 KEY ASSUMPTIONS... ........................................................................... ...28

TABLE 14-1 OPERATINGASSUMPTIONS... ................................................................ .28

TABLE 14-2 COSTASSUMPTIONS... ......................................................................... ..28TABLE 14-3 SALESASSUMPTIONS... ....................................................................... ...28

15 ANNEXURE ... ...30

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1 INTRODUCTION

1.1 TheConceptofSlaughterinIslam

I find not in the message received by me byinspiration any (meat) forbidden to be eaten by one

who wishes to eat it, unless it be dead meat, orblood poured forth, or the flesh of swine, for it is anabomination or, what is impious, (meat) on which a

name has been invoked, other than God's. But (even

so), if a person is forced by necessity, withoutwillful disobedience, or transgressing due limits,thy lord is oft forgiving, most merciful.

(Al- Anam 145)

The Quran has numerous injunctions, instructing its followers to choose andconsume good and wholesome foodstuffs. Islam places a very strong emphasis oncleanliness and hygiene in every sphere of life. As such, before performing our daily

prayers, ablution, as means of cleaning ourselves, is compulsory, and must beperformed in the correct manner. The concept of cleanliness is also extended tomatters, especially in context of food and drink.

Islam has introduced the concept of slaughter, whereby a naturally Halal animal

would have to be properly slaughtered prior to consumption. The act of slaughteringis to ensure the quality of meat and to avoid any microbial contamination. Forexample, a dead but unslaughtered animal is normally associated with disease.Therefore, slaughtering is mandatory to ensure the complete drainage of blood from

the animal's body, thus minimizing the chance of microbial infection. This iscompatible with the overall concept of cleanliness that is always emphasized in

Islam.

To determine the Halal/Haram status of foodstuffs and other materials, Islam has laid

general guidelines on this matter, namely:

x All the raw materials and ingredients used must be Halal.

x Naturally Halal animals, such as cattle, goats etc. must be slaughtered according toIslamic rites, the rituals specified.

x The act must be performed by a mentally sound Muslim, to sever the blood and

respiratory channels of the animal, using a very sharp cutting tool such as a

knife.

x The Halal ingredient must not be mixed, or even come into contact with Haram

materials, during storage, transport, cooking, serving, etc.

The production of Halal food is not only beneficial to Muslims, but also to non-

muslim food producers, by means of an increased market acceptance of theirproducts.

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2 PROJECTBRIEF

2.1 ProjectBriefThe pre feasibility is about setting up a facility where farm animals are killed and

processed into meat products. The animals that will commonly slaughter for food are

cattle (beef & veal), sheep (lamb & mutton).This slaughter house will be set onmodern standards and promise to provide highly hygienic meat products for local

sales as well as for export purpose.

Total project cost is worked out to be 97.374 million, which includes the capital cost

of Rs.84.023 million and contingencies and working capital of Rs.13.351 million.

2.2 ProjectScope

The subject feasibility study provides information about the investment opportunityin an abattoir (Slaughterhouse). The abattoir will provide slaughtering and allied

services to the local traders, and butchers. However, some of its capacity will be

utilized for slaughtering animals for own supply of meat in the local as well as in theinternational market, hence contributing towards earning foreign exchange for the

country.

The proposed project will also have the potential for further development of animal by-products processing industry.

The slaughterhouse will be technically equipped for slaughtering cattle; sheep, goats etc.will also have the potential for further operations such as by-productprocessing/utilization, meat preservation, meat processing butchering anddevelopment of meat market.

3 CURRENTINDUSTRYSTRUCTURE

There is a huge shortage of slaughter animals for meat supply. The animal growthcycle needs a certain period to fill the gap made by slaughtered animals but rapidincrease in daily use, change in consumption patterns, use of more meat in food tableand economic up lift has increased the demand by many folds resulting inslaughtering of premature animals, poor carcass quality and quantity wise and

increase in price. If this practice continued, there would be a huge gap betweensupply and demand, forcing the import of meat at large scale. At present small

ruminant are mainly coming from the range/rain fed areas where feed resources arenot sufficient to bear the animal production requirements. So, most of the cases

range areas are either over crowded or with out grazing systems, resulting in poornutrients supply to animals and damage to rangelands themselves. The disappearanceof desirable fodder species and propagation of unwanted plants make this situationworsened for future also.

The 3 slaughterhouses present in Lahore (Kot Kumboh, Shahdrah and Baghbanpura)are meeting the only 75% of daily requirements and rest of meat is slaughtered atdifferent areas illegally. Now it is need of time that if public sector can not meet thechanging trade scenario and export standards (as evident from many reports), theprivate sector should be developed for this purpose. The loans to set modern abattoir

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with hygienic production facilities should be granted on easy terms. Furthermore,

the Sanitary and phytosanitary (SPS, 1994) Agreement also demands under the

Uruguay Agreement, to define rules for setting national standards and regulationsrelating to sanitary and phytosanitary measures to protect human or animal health

from specific risks, including risks arising from animal diseases and food safety.

Under this act more stress was given on animal health than food safety.

3.1 ExportofMeat

The export of meat from Pakistan is relatively a new segment of countrys trade, asthe real commercial level export started in not before than. Thus, the export of meat

and meat preparation is not so high; but the export growth rate is quite encouraging.Pakistan owns a large inventory of livestock, which determines a large size of meat

exports in future. So, meat export is bound to be a good contributor to Pakistansforeign exchange in the years ahead. In year 2000-01, the export of beef was 715metric tons (value 1.1 Million US $) whereas 3303 metric tons of mutton (value 5.8million US $).

Despite an increase in meat production, the prices have moved upward abnormally.

The recent increase in meat prices is attributed to the export of live animals or meatto the Middle East and Afghanistan. The country, though rich in livestock, rarely got

a chance to export meat or meat products to earn foreign exchange. It was offered anopportunity when various Middle East states stopped importing meat from Europeancountries due to the incidence of the mad cow disease. Meat export from Lahore

started in the beginning of the year 2000 when carcasses of goats and large animalswere airlifted. The meat was processed under a special arrangement between the

exporters and the Metropolitan Corporation of Lahore, which runs four abattoirs in

the city.

The exports of livestock such as cow, buffalo, sheep and goat are finding their way to

the Gulf States, Iran and Afghanistan where there is a shortage of good quality meat,

hence fetches a high price.

Table 3-1: Export of Goat/Sheep Meat from Pakistan to other countries (000,

Kg)1

Countries. 2004 2005 2006Saudi Arabia 2,821 2,915 2,983

United Arab Emirates 820 847 1,158

Oman 294 461 540

Bahrain 178 235 211

Qatar 387 389 505

Kuwait 246 546 883

1Source: UN comtrade

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3.2 MeatMarkets

Currently, meat sector in Pakistan is working on an informal basis from animal

raising to meat selling. Animal traders purchase animals from the rural areas and sellthem to the animal markets in the urban areas. Butchers purchase these animals fromanimal markets and slaughter them in the slaughterhouses. Butchers act as meattraders and dominate the meat market both in rural and urban areas. The animals soldin these markets are generally diseased and culled animals. Butchers/traders prefer tobuy these cheap animals. Pakistan is one of the cheapest beef producers in the worldas the live weight value per kilogram is lowest in the world because of the cheap rawmaterials available.

3.3 OpportunityRationale

Pakistan is situated along both sides of the historic Indus River, following its course

from the mountain valleys of the Himalayas down to the Arabian Sea. It shares

borders with India, China, Afghanistan and Iran. Its 796,095 square kilometer

territory includes a wide variety of landscapes, from arid deserts to lush greenvalleys to stark mountain peaks. The estimated human population is 153. 96 million

with annual growth rate of 2.9 %. Of the total population, 65.9 % live in rural areas.Punjab is the most populated of the 4 provinces, having 56% of the country spopulation while Sindh (23%), NWFP (16%) and Balochistan (5%) provinces sharethe rest. Agriculture is the mainstay of Pakistans economy. Livestock sectorcontributes almost 50 percent to the value addition in the agriculture sector, and

almost 11 % to Pakistans GDP, which is higher than the contribution made by thecrop sector (47.4% in agriculture and 10.3 % in GDP). The role of livestock sector inthe rural economy of Pakistan is very critical. The livestock population and

production for the last five years are given in Tables

Table3-2Populationoflivestock(millionnos)

Species 2001-02 2002-03 2003-04 2004-05 2005-06 Percentage(E) slaughtered/

year

Cattle 22.8 23.3 23.8 24.2 25.5 10.0

Buffalo 24.0 24.8 25.5 26.3 28.4 15.4

Sheep 24.4 24.6 24.7 24.9 25.5 41.5

Goats 50.9 52.8 54.7 55.6 61.9 41.8

Camel 0.8 0.8 0.7 0.7 0.7 Data Notavailable

* E= Estimated

*Source = Economic Survey of Pakistan, 2005-06

Table2:ProductionofLivestockProducts:

Products (000, tons) 2003-04 2004-05 2004-05 (E)

Beef 1087.0 1115.0 1174.4

Mutton 720.0 739.0 782.17


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3.4 PerCapitaAvailabilityofMeat

Per capita availability of meat is 12 kg, most of which is from buffalo and cattle. It

may, however, be mentioned that population statistics and statistics on theavailability of products from various sources differ drastically. To meat the domestic

demand of meat, the rate of growth must be at least 5-7 % per annum.

The demand of livestock food products is growing fast because Pakistan's human

population is increasing at the rate of 2.9 per cent annually. If population pressurecontinues to grow and livestock production stays at the same level, then food deficit maybecome larger. According to one recent survey, in coming years, milk, red meat and

poultry meat deficit will be 9.72, 0.17 and 0.14 million tonnes if our livestockproduction stays at the same level.

Therefore there is need of establishment of slaughterhouse facilities of a sufficientlyhigh standard but still simple would improve the situation. Therefore, this pre-feasibility study has been made of a medium size slaughterhouse equipped withmedium level semi mechanized technology. By providing value added services, theslaughterhouse can utilize the abundant and unexplored resources of Pakistan.

4 THECURRENTSLAUGHTERINGPRACTICES

4.1 PublicSector

For carrying out study of present slaughtering practices Lahore market has beenselected. In Lahore, there are four slaughterhouses owned and managed by

Municipal Corporation Lahore (MCL) at Kot Kamboh, Baghbanpura and Shahdarawith Slaughtering capacity for 6,700 small and 610 large animals. This capacity is

sufficient for meeting only 75% meat requirement of the city. The remaining 25% isbeing supplied from outside the city, and by illegal slaughtering.

Indeed the present premises are fairly old structures, had been built several yearsago, and at when a time municipal engineering and public health requirements wereless stringent and different from those prevailing now. These slaughterhouses handlethe bulk of public slaughters, and as such, they are not slaughterhouse but can be

referred to as slaughter slabs merely a place for slaughter with no proper8


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arrangement of hygiene and sanitation. These premises merely make facilities

available for use by butchers and traders (not licensed) for the slaughter of livestock at

fee of Rs. 10 per small animal and Rs.20 per large animal.No storage facility and sufficient quality control measures are available there. Most ofthe times, Meat gets rotten especially in summer season. This problem isintensified while the meat is sold through the butchers shops to final customers. All themeat is not sold to customers in daytime, and not all the unsold meat is frozen to keep it inhygienic condition.

The primitive conventional fashion slaughtering results in wastage and damage to by-

products. There is also lack of essential allied facilities. The prevailing conditions arediscouraging for the export of meat and meat by-products.

4.2 PrivateSectorModernAbattoirs

There is only one modern abattoir working in private sector in the whole province ofPunjab. It is semi mechanized and has minimum required facilities for export of meatin Middle East countries. It is located near Mureedka on Mureedka

Shiekhupura road currently this slaughterhouse can process 500 small animals per day.Another slaughterhouse is situated at Kot -Lakhpat, which has only a chiller and noslaughtering and de-skinning facilities. These slaughterhouses have insufficient capacityto fulfill the local and international demand for meat.

5 MARKETING

The proposed slaughterhouse will identify and develop such services and products that

will help to cater the unfulfilled market for quality meat and its by-products in an

effective and efficient manner on the following grounds:

The slaughterhouse, duly equipped with modern facilities and hygienic standards,can carve a niche in the existing market through properly defined segments and

create a competitive strength over municipality-owned and managedslaughterhouses. This unique marketing position can be attained through formulationan adequate marketing mix. The slaughterhouse can achieve differential competitiveadvantage by.

x Physical differentiation through distinguishing own product in quality andappearance.

x Psychological differentiation through labeling, stamping, packing advertisement,

salesmanship and sales promotion.

x Differentiation through its distinctive environment of pleasant surroundings,personal attention and improved services.

x Differentiation through physical distribution capabilities by making meat readily

available at customersdoorstep.x Differentiation through pricing and terms of sales and services.

The following ty pe of services will be offered:-

x Direct sale of meat in local preferably in Lahore (Small Animal)

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x And direct sale in international markets preferably UK(Large Animal)

x Slaughtering services to local butchers and traders (Slaughtering and chilling

services to exporters, to fill the gap of capacity.

The financial model of this business plan depicts the picture of product mix of the

above options. The prices of services have been taken at current/prevailing market

and there is a margin to decrease prices of services offered.

The decision of selecting the distribution channel will be based on the identification oftarget market.

For local market, the slaughterhouse can target the needs of health conscious peoplethrough departmental stores, chain stores, other retail outlets, but in the initial stage,opening of own retail outlet is not recommended, because it will require investment andspecialized skills of retailing business. It is planned to distribute 30 refrigerators tomajor departmental stores of Lahore filled with product free of cost, and a margin of 5%will be offered to shop keepers on selling each product

Foreign contracts can be obtained with the assistance of Export Promotion Bureau

(EPB). The management of EPB is already working on it to facilitate the export ofmeat. The slaughterhouse can also serve the existing meat exporters.

6 CAPACITY

The capacity of the proposed slaughterhouse is 900 small (goats) and 300 large

(cattle) animals per day. The capacity utilization varies depending on the staffefficiency and availability of animals.

Table6-1SlaughterHouseCapacity

Percentage Per dayShare Days Capacity Annual No

Small Animals 75% 360 900 324,000

Large Animals 25% 360 300 108,000

Total Capacity 100% 432,000

Abattoirs capacity will be divided in 1) for own supply of meat, and 2) for

slaughtering and chilling meat services to local trader on fifty percent basis.

Table6-2CapacityUtilization

Sr. No Description Share in Percentage

1 Owners share 50%

2 Services to local traders/butcher 50%

Total 100%

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To make it more prudent, starting capacity is assumed to be 35% and 85%capacity

utilization has been assumed to be attain in ten years with a growth rate of 10%.

6.1 ProductMix

Following meat products will be offered to Lahore market (initially), Cattle (veal,beef) meat will be produced for local as well as for export purpose on 20:80 percentrespectively.

Table6-3Products(GoatMeat)Sr. No. Products Share in Percentage

1 Bone less 20%

2 Mixed meat 40%

3 Minced meat 23%

4 Pieces 15%

5 Full 2%

Table6-4Products{Cattle(beef,Veal)}

Sr. No. Products Share in Percentage

1 Veal meat(Bone less) 40%

2 Minced meat 35%

3 Mixed meat 25%

Following by products can/will also serve as a revenue generating source.

Table6-5ByProducts

Sr. No. By Products

1 Skin

2 Feet and Head

3 Intestines4 Pluck

5 Dried Blood

Following services will be provided to the local traders, and butchers to earnsignificant revenue.

Table6-6ServicesSr. No Services (Facility)

1 Cold Storage

2 Slaughtering Service

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7 PREMISESANDSITEFORSLAUGHTERHOUSE

7.1 SlaughterhousePremisesModern abattoirs have a proper abattoir design, equipment and services. Proposedabattoirs will be operated on industrial lines like a process type industry with a wide

range of services featuring cold storage, processing, proper byproduct utilization andwaste management activities.

7.2 SiteSelection

Slaughterhouses should be situated at a distance from the residential areas. This is toprevent possible inconvenience to the residents, either by way of pollution from

slaughter wastes or by way of nuisance from noise or stench/smell. For this report we

are proposing a place in Raiwind, Lahore.

Conversely, remote location secures the premises from contact and likely

contamination from residential units close by. Nevertheless, some proximity to the city

or town should be maintained to take advantage of vital services such as power and

water supplies.

Another feature of the area selected is that it must be open, treeless and with aircurrents to provide for natural lighting and ventilation as dark environments cancause lapses in hygiene while stagnant air can induce growth of germs on meat andmeat handling equipment. Trees also attract birds, which are agents ofcontamination.

Slaughterhouse premises near waterlogged areas must be avoided. Evidently, such

sites can raise sanitation problems as in the breeding of mosquitoes and stagnation ofwastes. Where possible, the location of the plant should be made at a higherelevation relative to the surroundings.

Location near watercourses or inland bodies of water such as rivers, lakes andlagoons is also inadvisable. This is to avoid the temptation of discharging wastes into thewaters with consequent pollution and cross-contamination of the premises. Liquidwaste can, however, be discharged into these waters provided it is treated and renderedsafe for aquatic life or for humans using the waters.

7.3 LandandBuilding

Slaughter house will be built on the area of 2 Acres / 16 Kanals or 72,000 sq. ft. Thedetails of land utilization are given in below.

Table7-1LandCost

Land In Kanals Cost in Rs.

2Acres 16 12,800,000 /acreTotal Cost 25,600,000

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Table7-2CoveredAreaDescription Sq ft. Construction Rate Total Cost

per Sq ft.

Factory 9,000 1200 10,800,000

Animal2sheds &boundary 57,000 350 19,950,000

AdministrationBlock 1,500 800 1,200,000

Covered area 67,500

Open space 4,500 150 675,000

Total Area 72,000 32,625,000

7.4 MaterialsforConstructionandInstallationThe general principle regarding the choice of materials for constructing andequipping slaughterhouse is that the materials must be durable and be able to resistdeterioration or destruction from external influences such as the weather, air, steam,water and insects. This means that materials such as swish; wood, thatch andcorrugated iron are undesirable. Instead, brick, stone, reinforced concrete, asbestos, tileand slate should be used.

For the operating chambers, materials used must not be pervasive to water and blood orstained by fat; glazed tile or a hard smooth material should be used for the walls to

facilitate cleaning and prevent absorption of moisture and fat. A similar principle

should apply to the selection of equipment for the chambers; stainless steel,galvanized metal and aluminum are good choices for metal fittings or furnishings

while plastics may suit containers and working surfaces.

8 OPERATIONALPROCESSES

8.1 Lairage

The animal should be given rest for at least 12-18 hours before slaughtering and only

water should be given to it in this process.

8.2 Slaughtering

Slaughters are done manually. The animal being cast down is laid on its back, while the

neck vessels and passages (esophagus and trachea) are severed by a single slash of asharp knife. Bleeding proceeds to completion.

2Req. Area per small animal is 15 sq.ft, per large animal is 50 sq.ft,( 2 days animals in stock)

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8.3 Bleeding

Slaughtered animals must be positioned first for bleeding. A vertical or hanging

position is achieved by shackling below the hock of one hind leg and hoisting theanimal (head down) to a convenient height. Alternatively, the animal can be placedhorizontally on a concrete slab or a sturdy plastic pallet for bleeding.Hoist bleeding is more hygienic and is recommended. It also facilitates collection ofblood for further use.

8.4 Skinning

It is removing the skin of animals. Skinning will be done in hanging position withfacilities/equipment of railing, the individual carcasses one after another.

8.5 Eviscerating

The next step is to cut open the animal body to dislodge the contents and produce the

carcass. It is important that the carcass remains or is placed in the hanging position

on railing.

8.6 Post-mortemInspection

Inspection will be carried out by professional veterinarians and public healthinspectors are to be employed, as it is required by the MCL. (Provision of their

salaries has been provided in the financial analysis). Their duty is to examine the

slaughter products for evidence of disease and abnormality and reject/eliminate themfrom the public meat supply.

8.7 RigorMortisprocessBefore chilling, for at least 2-4 hours, air is provided by fans to carcasses in a

separate room.

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8.8 ProcessFlowofSlaughterhouse

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9 HUMANRESOURCEREQUIREMENTS

It is essential to provide adequately trained staff to carry out the above processes and

improve slaughter hygiene and meat quality, reduce raw material losses, increaseutilization of by-products, and thereby increase profitability. To meet this objective,

proper training is required for the meat workers who are to operate these facilities.

The type of personnel needed and their cost is given in financial analysis.

Table9-1HumanResourceRequirement

Description No. Per month Annually

Administrative Salaries

General manager 1 55,000 660,000

Accountant 2 10,000 240,000

Drivers 1 5,500 66,000

Personal & Admin. Officer 1 8,500 102,000

Peon 2 4,000 96,000

Gardener 2 3,500 84,000

Security Guards 2 5,500 132,000

1,380,000

Operation Salaries

Vetniery Doctor 2 12,000 288,000

Nutritionist 1 40,000 480,000

Lab technician 1 20,000 240,000Un Skilled labor 10 5,000 552,000

Helper 12 3,500 840,000

Slaughterers3 300per animal 52,920,000

55,320,000

Total 56,700,000

10FACILITIES,EQUIPMENTSANDTOOLS

10.1 WaterandDrainage

The slaughterhouse must have a dependable source of clean water, preferablypipeborne, to maintain hygienic and sanitary services in the plant. The water must

be well distributed in terms of point-location inside the premises and must be hot, ifpossible, for hygienic washing of products and facilities.

3slaughterers will be paid Rs.300, on per animal basis

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It would be useful, to install a reservoir or tank on the premises as a security against

shortages and breakdown of pumps.

Drainage of water is one of the main considerations in any slaughterhouse. Allwashings or wet cleaning must course over the slaughter floor into a collectingdrainage and empty eventually outside the building. The floor should be designed to

slope toward the main collecting drain, the latter in turn to slope toward exterior

connecting pipes. The walls must have a hard smooth surface to prevent staining

with blood and fat and hence facilitate cleaning; on the other hand, the floor must berough or grooved to forestall slipping.

10.2 LightingandVentilation

Lighting is another important requirement of the slaughterhouse. Electricity

connection will be obtained from WAPDA, but a diesel generator is provided for

emergency supply of electricity. Transparent insets can also be made in the roofing atvantage points to provide natural lighting or sky lighting. Wide lintel windows (e.g.aluminum frame), covered with gauze to exclude insects, also serve the same purpose,as well as provide ventilation.

10.3Equipment

The standard installation and equipment required in modern slaughterhouse are those

necessary to effect a rapid and hygienic conversion of livestock into meat.

Table 10-1 Equipment Detail

Machinery QTY Per Unit Total CostCost

4Chiller and Freezer Room

Dimensions 75'x40'x14'

Insulation of cold room panels and doors fittings 1 3,890,000 3,890,000

Sales Tax 15% 583,500

SED 1% 38,900

Assembling Of panels, inclusive of fitment 1 400,000 400,000of Profiles, filling and caulking o silicon

Supply of sliding door for the opening size of 8x5 8 75,000 600,000complete with door frame

Sales Tax 15% 90,000

Refrigeration System For Chiller No1

External Size 40'x20'x14'

Air cooled condensing unit model KE 15 S (15 2 650,000 1,300,000HP)equipment suitable for operation on 380V 50

4 Kold Kraft (Pvt) Ltd. 247-S Industrial Estate, kotLakhpat Lahore 54770,Pakistan.092-42-

5116727,092-42-511672817


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Hz,3 phase

Sales tax 15% 195,000

SED 1% 13,000

Evaporator Unit 2 350,000 700,000

Sales tax 15% 105,000

SED 1% 7,000

Installation of refrigeration system 2 80,000 160,000

Refrigeration System For Chiller No2

Size 40'x20'x14'

Air cooled condensing unit model 2 650,000 1,300,000

Sales tax 15% 195,000

SED 1% 13,000

Evaporator Unit 2 350,000 700,000

Sales tax 15% 105,000

SED 1% 7,000


Refrigeration System For Blast Freezer 16 125,000 2,000,000

Size 30'x15'x14'

Air cooled condensing unit 3 950,000 2,850,000

Sales tax 15% 427,500

SED 1% 28,500

Evaporator unit cooler model KHU 85--4 3 350,000 1,050,000

Sales tax 15% 157,500

SED 1% 10,500


Refrigeration System For Freezer Store

Size 40'x20'x14'

Air cooled condensing unit model KE 8 S (7 1/2 2 440,000 880,000HP)

Sales tax 15% 132,000

SED 1% 8,800

Evaporator unit cooler model KHL 30 -- 2 2 165,000 330,000

Sales tax 15% 49,500SED 1% 3,300


Refrigeration System For Ante Room

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Size 15'x10'x14'

Air cooled condensing unit modal KE 3 S (3 HP) 1 250,000 250,000

Sales tax 15% 37,500

SED 1% 2,500

Evaporator unit cooler model KHM 21-1 1 125000 125,000

Sales tax 15% 18,750

SED 1% 1,250

Installation of refrigeration 1 40,000 40,000

Sub Total 19,385,0005Machinery & Equipment

Weighing scale 1 130,000 130,000

Lab equipment 650,000

Tube lights 110 80 8,800

Sorting tables 4 35,000 140,000

Conveyor/hooks

Trolleys 10 6,500 65,000

S.S hooks with bearing 100 800 80,000

Over head mobile hook 500 600 300,000

Chiller Hooks 500 600 300,000

Slaughtering kit& equipment 650,000

Mincing machines 4 50,000 200,000

Booring 40,000

Sub Total 2,563,800

Others

Ac( for factory and admin hall) 10 30,000 300,000

Generators 2 1,200,000 2,400,000

Sub Total 2,700,000

Grand Total 24,648,800

10.4SlaughteringTools

Relatively fewer tools are required for the slaughter and some can be made by localmetal workshops or blacksmiths. The most commonly used slaughtering tools are

shown in the Figure

5 1) Mr. Younas Quereshi: Manager IFFCO (Mob.0334-3997494), Mr.Farooqi : Sales coordinator

IFFCO (Mob.0333-4671158),154/4 Block G, Model Town, Lahore Tel:042-5869882, UAN :111-433-

267.

2) Mr.PAPU, Tel: 0300-4929979, Super Asia Engineering, Varrn Road, FarooqAbad. Shiekhupura.19


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10.4.1SkinningKnife

As the name implies, this knife is used for the removal of the animal's skin. Also

with a six-inch blade and characteristically curved backwards to allow for ease ofoperation, it can be used to scrape off burned hair from carcasses being dressed with

the skin-on.

10.4.2MeatSaw

A replaceable blade handsaw, which is used in sawing through bone.

10.4.3MeatChop:

Also called the cleaver, the meat chop is a heavy axe used for separating heavystructures, e.g. the head from the neck or the shanks from the leg.

10.4.4Spreader:

A metal device for suspending the animal body and spreading out the legs for

dressing and inspection.

10.4.5GrindingandHoningStones:

Grinding stones are coarse grained and used for the initial sharpening of knives intothin edges, and then finished with the homer, which is of fine-grain to provide extrathinness. Either oil or water may be used in sharpening knives to prevent the stonefrom heating the knives.

10.4.6Steel:

A long, tapering rounded and smooth metal rod on which knives are smoothenedfrom time to time to improve keenness.

10.4.7MeatTree/Hooks:

Metal devices with bent-out curved ends for holding or displaying parts of the

slaughtered meat and offal for washing and inspection.

The pictures of the slaughtering tools are shown in the following Figure 10-1.

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Figure10-1SlaughteringTools

10.5Van

A chiller van which includes reefer container and refrigeration systems will berequired for delivery of meat, especially for the delivery to airport for export of

meat. Its estimated cost is Rs. 1, 200, 000.

10.6RawMaterial

The following is the material used for cleaning purposes. The costs of thesematerials have been given in financial model.

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P F b l S d Ab (Sl h h )


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x Sulfuric Acid

x Caustic Soda

x Ferric Chloridex Sodium Hypochlorite

x Coagulation Material (Alum)

x Anion & Cation Resins

11REGULATIONS

11.1Registration

Permission is required from Local Municipal Authority before starting construction of

an abattoir.

Application for permission is to be submitted to:Secretary Livestock DepartmentLocal municipal authority

No fee is required for submission of application.

Public veterinarian/doctor will be required for inspection of meat who will work on

behalf of MCL.

11.2Taxation

There is no General Sales Tax on abattoir services.

Income tax will be levied as per status i.e. individual, partnership, AOP, or company.

11.3Laws

The regulatory laws governing the slaughtering of animals are as under

The Punjab Animal Slaughtering Control Act, 1963(West Pakistan Animals Slaughter Control Act, 1963)Photocopies of above laws are being annexed for ready reference.

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12PROJECTECONOMICS

12.1ProjectCost

Table12-1TotalProjectCost

Description Rupees

Land 25,600,000

Building 32,625,000

Furniture & Fixtures 500,000

Plant & Machinery: 24,648,800

Transport /van 650,000

Sub Total 84,023,800

Contingency (5%) 4,201,190

Working Capital 9,150,000

Total Cost 97,374,990

Table12-2FinancingPlan

Financed by percentage Value in Rs.

Sponsors Equity 40% 38,949,996

Bank Finance 60% 58,424,994

Total Cost 97,374,990

Table12-3ProjectsReturnsDescription Values

Net Present Value In Million 424,414

IRR In percentage 49

Pay Back Period In Years 4.58

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13FINANCIALANALYSIS

13.1ProjectedBalanceSheet

Rupees

(ooo)

Year - I Year - II Year - III Year - IV Year - V Year - VI Year - VII Year - VIII Year - IX Year - X

Tangible Fixed Assets 58,926 63,417 68,687 64,122 60,359 57,220 54,566 52,296 50,329 48,606

Cash in Hand / Bank 8,917 (11,028) (248) 61,550 173,593 346,585 593,290 930,292 1,374,913 1,949,164

67,843 52,388 68,439 125,672 233,952 403,805 647,856 982,588 1,425,242 1,997,770

Owners Equity 38,950 38,950 38,950 38,950 38,950 38,950 38,950 38,950 38,950 38,950

Balance of Profit/(Loss) (26,582) (38,659) (18,741) 42,919 156,268 331,924 582,619 924,958 1,376,321 1,958,820

Liabilities against Asset

subject to Finance Lease - - - - - - - - - -

Bank Loan 55,475 52,097 48,230 43,803 38,734 32,931 26,287 18,680 9,971 -

67,843 52,388 68,439 125,672 233,952 403,805 647,856 982,588 1,425,242 1,997,770

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13.2ProjectedProfit&LossStatement

Rupees

(ooo)

Year - I Year - II Year - III Year - IV Year - V Year - VI Year - VII Year - VIII Year - IX Year - X

Revenue 953,119 1,100,852 1,271,485 1,468,565 1,696,192 1,959,102 2,262,763 2,613,491 3,018,582 3,486,462

Expenses

Operational Cost 921,686 1,037,204 1,143,697 1,261,290 1,391,159 1,534,611 1,693,094 1,868,215 2,061,757 2,275,703

Operation Salaries 55,320 66,673 82,707 99,233 118,713 143,449 174,266 209,962 254,608 307,948

Administrative Salaries 1,380 1,518 1,670 2,012 2,214 2,435 2,679 2,946 3,524 3,876

Depreciation 7,549 6,384 5,604 4,565 3,763 3,140 2,653 2,270 1,967 1,723985,935 1,111,780 1,233,679 1,367,100 1,515,849 1,683,635 1,872,692 2,083,394 2,321,856 2,589,251

(32,816) (10,928) 37,806 101,465 180,343 275,467 390,071 530,097 696,726 897,211

Lease Finance Charges - - - - - - - - - -

Financial Charges 8,080 7,652 7,163 6,603 5,961 5,227 4,386 3,423 2,321 1,059

8,080 7,652 7,163 6,603 5,961 5,227 4,386 3,423 2,321 1,059

Profit before Taxation (40,895) (18,580) 30,643 94,862 174,382 270,240 385,685 526,674 694,406 896,152

Taxation (14,313) (6,503) 10,725 33,202 61,034 94,584 134,990 184,336 243,042 313,653

Profit after Taxation (26,582) (12,077) 19,918 61,660 113,349 175,656 250,695 342,338 451,364 582,499

Acc. Profit b/f - (26,582) (38,659) (18,741) 42,919 156,268 331,924 582,619 924,958 1,376,321

Accumulated Profit c/f (26,582) (38,659) (18,741) 42,919 156,268 331,924 582,619 924,958 1,376,321 1,958,820

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13.3ProjectedCashFlowStatement

Rupees

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

Profit before financial charges &

taxation (32,816) (10,928) 37,806 101,465 180,343 275,467 390,071 530,097 696,726 897,211

Depreciation 7,549 6,384 5,604 4,565 3,763 3,140 2,653 2,270 1,967 1,723

(25,267) -4,543 43,410 106,030 184,106 278,606 392,724 532,368 698,693 898,934

Cash form other Soureces

Owners 38,950 - - - - - - - - -

Bank Finance 58,425 - - - - - - - - -

97,375 - - - - - - - - -

Total Sources 72,108 -4,543 43,410 106,030 184,106 278,606 392,724 532,368 698,693 898,934Applications:

Fixed Assets 66,475 10,875 10,875 - - - - - - -

Re -payment of Loan 11,030 11,030 11,030 11,030 11,030 11,030 11,030 11,030 11,030 11,030

Lease Re-payment - - - - - - - - - -

Tax - 14,313 - 6,503 10,725 33,202 61,034 94,584 134,990 184,336 243,042 313,653

63,191 15,402 32,630 44,232 72,064 105,614 146,020 195,366 254,072 324,683

Cash Increase/(Decrease) 8,917 (19,945) 10,780 61,798 112,043 172,993 246,704 337,002 444,621 574,251

Opening Balance - 8,917 (11,028) (248) 61,550 173,593 346,585 593,290 930,292 1,374,913

Closing Balance 8,917 (11,028) (248) 61,550 173,593 346,585 593,290 930,292 1,374,913 1,949,164

8916.53245 -11028.49395 -248.0630868 61550.26241 173592.7968 346585.416 593289.8386 930291.6893 1374912.882 1949164.011

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14KEYASSUMPTIONS14.1Table14-1OperatingAssumptions

Production period 360 days/annum

1st year capacity utilization 35%

14.2Table14-2CostAssumptions

Initial (Year 1) Average cost (Rs.) Values In Rs.

Small Animal 4,500

Large Animal 20,000

Fright Charges (for UK only) 80/kg

Growth rate 10%

14.3Table14-3SalesAssumptions

Products Per Kg Sale Price In Rs.Local Sales

Bone less 250

Mixed meat 260

minced meat 300

Pieces 250

Full 225

Cattle meat(bone less) 155Minced cattle meat 170

Mixed cattle meat 130

Exports

Veal meat 300

Table14-4ExpectedRevenuefromServices

Services Rs.PerKG

Cold Storage facility 8.5

Slaughtering Services 6

Table14-5ExpectedRevenuefromByProducts

By Products Per Kg Sale price In Rs.

Skin Small Animal 200

Large Animal 800

Feet and Head Small Animal 150

Large Animal 20027



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Intestines Small Animal 15Large Animal 20

Pluck Small Animal 75Large Animal 90

Dried Blood6 Small Animal 30

Large Animal

Table14-6FinancialAssumptions

Project Life 10YearsDebt: Equity 60:40

Interest Rate on Long Term Debt 14%

Debt Tenure 10Years

Debt Payment per year 2

6It is assumed to get 1 kg dried blood from small animal &10 kg from big Animal28



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15ANNEXURE

THE PUNJAB ANIMALS SLAUGHTER CONTROL ACT, 1963

(W.P. Act III of 1963)

C O N T E N T S

Sections

1. Short title, extent and commencement.

2. Definitions.

3. Restriction on slaughter of animals.

3-A. Presumptions.

4. Examination in stock-yard.

5. Prohibition to cause abortion.

6. Power to exempt.

7. Power of entry, search and seizure.

8. Penalty.

8-A. Offences to be cognizable and bailable.

8-B. Cognizance of offences.

8-C. Offences to be tried by whom.

9. Forfeiture.

10. Reward to informers.

11. Rules.

12. Repeal.

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THE PUNJAB ANIMALS SLAUGHTER CONTROL ACT, 1963

(W.P. Act III of 1963)

[17 April 1963]

An Act to prohibit the slaughter of useful animals and to regulate the slaughter of otheranimals in the Punjab

Preamble.WHEREAS it is expedient to prohibit the slaughter of useful animals and

to regulate the slaughter of other animals in the province of the Punjab;

It is hereby enacted as follows:-

1. Short title, extent and commencement. (1) This Act may be called the Punjab

Animals Slaughter Control Act, 1963.

It extends to the whole of the province of the Punjab, except the Tribal Areas.

(3) This section shall come into force at once and the remaining provisions of theAct or any of them shall come into force in such area and on such date as

Government may, by notification in the official Gazette, specify in this behalf.

2. Definitions. In this Act, unless the context otherwise requires, the followingexpressions shall have the meanings hereby respectively assigned to them, that is to

say:-

(a) Animalmeans a bullock, bull, cow, buffalo, buffalo-bull, goat and sheepof any age;

(b) Carcassmeans the dead body of an animal and includes a part thereof;

(c) Cullmeans to pick an animal which is suitable neither for breedingpurposes nor for draught purposes;

(d) Governmentmeans the Provincial Government of the Punjab];

(e) Local Authority means an urban local council constituted under the Punjab

Local Government Ordinance, 1979 (VI of 1979) or a Cantonment Board establishedunder the Cantonments Act, 1924 (II of 1924);]

(ee) meatmeans the meat of an animal;

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(f) prescribedmeans prescribed by rules made under this Act;

(ff) Rulesmean rules made under this Act;

(g) Slaughtermeans to kill animals by any means;

(h) slaughter-house means any building or premises used for slaughtering

animals and approved by the local authority concerned;

(i) stock yard means any enclosure, approved by a local authority where

animals are assembled for examination by the Veterinary Officer to determinewhether they are suitable for slaughter or not, or where animals approved for

slaughtering are housed until they are removed to the slaughter-house;

(j) Area means an area which the Government may, by notification in theofficial Gazette, declare to be an area for the purposes of this Act;

(k) Useful animalmeans

(i) a female sheep or goat below the age of one year and six months;

(ii) a female sheep or goat of the age exceeding one year and six monthsbut not exceeding four years, which is pregnant or fit for breeding purposes;

(iii) Any female animal, other than sheep, or goat below three years ofage;

(iv) Any female animal, other than sheep, or goat which is pregnant or in milkor fit for breeding purposes;

(v) Any female animal, other than sheep or goat between three to ten

years of age, which is fit for draught purposes;

but does not include any such animal which on account of culling,

injury, illness or other cause, is certified in writing by a Veterinary Officer or anygazetted officer of the Livestock and Dairy Development Department] as not likely tolive or as no longer a useful animal for the purposes of this Act; and

(vi) any male sheep or goat below the age of two months;

(l) Veterinary Officer means an officer of the Livestock and Dairy

Development Department], not below the rank of a Veterinary Assistant Surgeon,

and includes an Officer-in-charge of a slaughter-house, provided that such officer-in-

charge possesses a degree or diploma from a recognised Veterinary or Animal

Husbandry College.

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3. Restriction on slaughter of animals.(1) No person shall slaughter a usefulanimal.

(2) No person shall slaughter an animal

(a) Unless such animal has been approved as hereinafter provided, forslaughter;

(b) Except in a slaughter-house and during the hours prescribed thereforand

(c) on Tuesday and Wednesday or on such other day or days as Government mayby notification in the official Gazette, specify in this behalf:

Provided that nothing contained in this section shall apply to the slaughter of anyanimal

(i) By a Muslim on the day of Eid-ul-Azha and the two succeeding days; or

(ii) Which on account of illness, injury or other cause is likely to die before it can

be presented to the officer-in-charge of slaughter-house.

(3) No person shall, directly or indirectly,

(a) sell, keep, store, transport, offer or expose for sale, or hawk any meat orcarcass of any animal which has not been slaughtered in a slaughter-house and does

not bear the stamp or mark of the slaughter-house prescribed by the local authorityin this behalf; or

(b) Sell or cause to be sold any meat at a place other than that set apart or

approved for this purpose by the local authority.

3-A Presumptions. In every prosecution under this Act, the court shallpresume

(a) that any meat or carcass found in possession of any person who is, or has

been, habitually selling, keeping, storing, transporting, offering or exposing for sale, or

hawking the meat or carcass, was being sold, kept, stored, transported, offered or

exposed for sale, or hawked, as the case may be, by such person;

(b) That any meat or carcass which does not bear the stamp or mark of a

slaughter-house has not been slaughtered in a slaughter-house or during the hoursprescribed therefor; and

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(c) that any person who is in possession of the premises where an offenceunder this Act has been or is being committed by another person has abetted that

offence.]

4. Examination in stock-yard. (1) Any person intending to slaughter an animal inslaughter-house shall produce the animal in the stock yard for examination at any timeduring the hours fixed by the local authority concerned for inspection.

(2) After examination of any such animal, the Veterinary Officer may approve it forslaughter:

Provided that no useful animal shall be so approved.

(3) Any person aggrieved by a decision of the Veterinary Officer may, withintwenty-four hours of such decision, prefer an appeal from such decision, to suchauthority as may be prescribed.

(4) Subject to the decision of the appellate authority the decision of the

Veterinary Officer shall be final.

5. Prohibition to cause abortion. No person shall voluntarily cause a pregnant

sheep mis-carry or induce premature birth of its young.

6. Power to exempt. Government may, under special circumstances subject tosuch conditions as it may deem fit to impose, exempt any person or class of personsfrom all or any provisions of this Act.

7. Power of entry, search and seizure. (1) A Veterinary Officer or any gazettedofficer may

(a) enter and search a slaughter-house or any other premises where he has

reason to believe that an offence under this Act or rules has been, is being or is aboutto be committed, and may seize any animal, carcass or meat, in respect of which

such offence has been, is being or is about to be committed, as the case may be; and

(b) Arrest or cause to be arrested any person who, in his view, commits anyoffence under the provisions of this Act or the rules.

(2) A Veterinary Officer or a gazetted officer arresting or causing the arrest ofany person, or seizing or causing the seizure of any animal, carcass or meat shall

(a) without unnecessary delay, and subject to the provisions of clause (b) andclause (c) as to release on bond, take or send the person arrested or the animalcarcass or meat seized to the police-officer alongwith a report, in writing, stating factsconstituting the offence for which such person has been arrested or such animal,carcass or meat has been seized;

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(b) Release such person on his executing a bond to appear, when so required,

before the police-officer; and

(c) Release such animal to the person from whose possession it has beenseized or to the owner thereof on his executing a bond to produce it, when sorequired, before the police-officer.

ExplanationIn sub-section (2) police-officermeans the officer-in-charge of thenearest police-station.]

8. Penalty. (1) Whoever contravenes any provision of this Act (other than theprovisions of clause (c) of sub-section (2) of section 3) or the rules shall, on firstconviction, be punished with imprisonment for a term which may extend to one

month, or with fine which shall not be less than one hundred rupees or with bothand, on second or subsequent conviction, with imprisonment which may extend tosix months, or with fine which shall not be less than two hundred rupees or withboth.

(2) Whoever contravenes the provisions of clause (c) of sub-section (2) of

section 3 shall be punished with imprisonment which may extend to three years, or

with fine which shall not be less than three hundred rupees, or with both, and the

court trying the case relating to such contravention shall direct that any animal

slaughtered in contravention of the provisions of that clause shall be forfeited to the

Government.

(3) An attempt to contravene any provision of this Act or the rules and anabetment of such contravention shall be punished as an offence under this Act.]

8-A. Offences to be cognizable and bailable.Notwithstanding anything contained in the

Code of Criminal Procedure, 1898, an offence punishable under this Act or the rules shallbe cognizable and bailable within the meaning of the said Code.

8-B. Cognizance of offences. No court shall take cognizance of any offence

punishable under this Act or the rules except on a report, in writing, of the factsconstituting such offence made by a Veterinary Officer or a gazetted officer.

8-C. Offences to be tried by whom.No court inferior to that of a magistrate of the first

class shall try any offence punishable under this Act or the rules.]

9. Forfeiture. The court trying an offence under this Act may direct that anyanimal, carcass or meat in respect of which the court is satisfied that an offence

under this Act has been committed, be forfeited to Government.

10. Reward to informers. The court trying an offence under this Act may directthat an amount not exceeding twenty per cent of such sum as may be realized by way

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of fine or under section 517 of the Code of Criminal Procedure, 1898, (V of 1898), on

account of the sale or disposal otherwise of the animal, carcass or meat in respect of

which an offence under this Act has been committed, be awarded to the person or

persons supplying information relating to the commission of the offence.

11. Rules.Government may frame rules

(i) to regulate the procedure for the disposal of animals, carcass or meat

seized under this Act; and

(ii) generally to give effect to the provisions of this Act.

12. Repeal.Section 43 of the Punjab Laws Act, 1872 is hereby Repealed.

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Feasibility Slaughter House - Punjab 2011

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